Value-added tax is closely related to all aspects of the enterprise, especially the financial department. However, it is a pity that, except for the Finance Department, the personnel of other departments do not know much about the value-added tax. However, for the ERP system, the financial module must work properly and be closely coordinated by other departments. Without the cooperation of other departments, it is difficult for the financial module to do a lot.
Therefore, it is also necessary for other departments to have a certain understanding of the value-added tax in order to cooperate with the financial department to do a good job. Do not leave any hidden risks to the ERP system due to the value-added tax.I. VAT calculation mode In the ERP system procurement management module and sales management module, there are two ways to calculate the value-added tax: one is to calculate by line, and the other is to calculate by the total amount of orders. For example, a purchase order requires three raw materials. The three items are A, B, and C respectively. The purchase amount is divided into 15456.70 yuan, 21234.00 yuan, and 67483.90 yuan. Then, the total purchase amount of this purchase order is 104174.76 yuan. If it is calculated based on the order amount, the value-added tax of this purchase order is 17706.89 yuan. If the value-added tax is calculated by row, it is 2627.24 yuan, 3609.78 yuan, 11472.26 yuan, a total of 17706.28 yuan. It can be seen that if the value-added tax amount is calculated by line, there is still a difference between the value-added tax amount calculated by order amount. The Sourcing Department or the sales department may think that this difference is not concerned. However, you must know that the financial account processing is not inferior to a penny. Sometimes, if there is a difference of one cent, the finance staff will have to check it for half a day.
Therefore, for such low-level errors, it is best for users to avoid them. It is necessary to ignore this because it has nothing to do with the business of their own departments. Enterprises should select appropriate calculation methods based on their usual calculation methods to prevent financial departments from having trouble in handling accounts at that time. In fact, this is also closely related to the procurement department. If the account cannot be checked with the supplier, it is necessary to purchase and check with the supplier. Ii. tax included in the price When you quote or enter the relevant documents, pay attention to whether the price you use includes tax. That is to say, whether the price provided by the supplier includes the value-added tax or not. Different suppliers or enterprises may have different pricing methods.
So why do we need to make such a distinction? This is mainly related to the financial account processing and enterprise costs. We all know that if an enterprise is a general taxpayer Enterprise (usually a slightly larger enterprise nowadays, it is a general taxpayer enterprise), the large value-added tax generated during procurement will not be included in the inventory cost, that is, the value-added tax amount cannot be included in the production cost when the enterprise's production cost is finally calculated. For example, if an enterprise purchases 0.5 million of raw materials for a batch of products, excluding the value-added tax. The value-added tax is paid in an extra amount of RMB 85000. When materials are stored in the warehouse, the material cost is only 0.5 million (excluding other transportation fees, insurance fees, and other fees), rather than 585000 yuan. Although enterprises have to pay the supplier so much money. Isn't the enterprise losing money? In fact, there is no loss. According to the principle of value-added tax, enterprises can use the 85000 yuan value-added tax to deduct the sales tax.
In the ERP system, the price can be tax-included or not included in the price. This mainly depends on the user's operating habits and the results of negotiation with suppliers and developers. However, you must make the right choice in the ERP system. The ERP system supports the quotation method. However, the premise is that you must make the corresponding configuration in the ERP system. Otherwise, you will get a joke.
However, in order to reduce errors, I suggest you unify them on the vendor side. Because the customer may have the right to decide, the enterprise does not have its own right to decide, and should act according to the customer's intention. However, in terms of suppliers, the Enterprise is God, enterprises can ask suppliers to quote according to the price including tax or non-tax price. 3. Payment by ticket When I talk to several financial friends in private, they sometimes tell me their troubles. Sometimes, on the VAT invoice, enterprises must look at their suppliers and other faces. What is this? When the original supplier requested the money, it was rejected by the company at the beginning because there was no invoice. However, after that, the supplier confirmed that the invoice had to be opened immediately, and the buyer was also talking about it. The finance team had signed the invoice and the boss did not get down to the face, I had to pay for it first. However, I did not expect that after the payment is made, the supplier will find a reason to push the invoice. The number of reminders made by financial personnel has no effect. You said, everyone is upset about this kind of thing.
So, they hope to have an ironclad judge who can help them with this level. That is to say, only when the supplier opens the invoice can the procurement request be paid by the supplier. If the supplier does not even open the invoice, I am sorry, no one will ask for help. Because the ERP system has no sense to address. No matter who you are, the ERP system will treat you equally.
The ERP system generally has two control methods for payment by ticket.
1. The invoice is attached with the goods, that is, the supplier must configure the invoice every time the goods arrive. This is generally common in the retail, wholesale and other commodity trading industries. However, it would not be appropriate for manufacturing. This can be controlled on the import ticket or checkout ticket. If control is made on the warehouse receiving ticket, the system can make a judgment. During the warehouse receiving ticket review, if there is no relevant invoice information on the warehouse receiving ticket, it cannot be reviewed. In this way, we can ensure that each warehouse receiving ticket has an invoice corresponding to it. However, sometimes, because the materials may be urgent, enterprises may consider receiving goods without an invoice, but cannot generate a bill. In this way, you can control it through the checkout function. When the system generates a bill based on the bill, it determines whether there is any invoice matching information on the bill. If not, the system cannot generate accounts payable based on this bill, the supplier will not be able to make the payment smoothly.
2. Another method is monthly settlement. Its enterprise requires the supplier to open the invoice for the current month at the end of the month. In terms of ERP terminology, the warehouse receiving and invoice are one-to-one with the invoice attached with the goods, and the warehouse receiving and invoice are one-to-one with the monthly settlement, even if there are multiple warehouse receiving orders for the current month, there is only one summary invoice. In this case, there is a significant difference between the processing method of the ERP system and the invoice attached with the goods. The ERP system will handle the problem as follows. When receiving the supplier's invoice at the end of the month, first enter the invoice amount and other relevant information in the payable invoice; then, find the corresponding warehouse receiving ticket in the invoice matching column, then, press the match button to update the invoice information to the warehouse receiving ticket. In this process, we should pay attention to two points. First, check whether there is any invoice information on the warehouse receiving ticket. If there is no invoice information, this warehouse receiving ticket without invoice information cannot be checked out during the settlement. Therefore, in the matching field of the invoice payable, be sure to select the correct warehouse receiving ticket. Second, we can ask the supplier to issue the invoice for the gradient of the operation, specify the number of warehouse receiving orders that are opened. This makes it easier for enterprise users to perform operations. Iv. Accounts Payable start date Different enterprises have different billing start dates. Some enterprises stipulate that the payment date for accounts payable is calculated after the goods arrive, while some enterprises stipulate that the payment date is calculated only after the invoice arrives.
From the perspective of the ERP system, he only follows one standard, that is, the date of checkout prevails. In the ERP system, a job is called a checkout job. Its function is to convert a warehouse receiving ticket to an account payable, in this assignment, the ERP system calculates the payment date based on the supplier's payment conditions. Therefore, enterprises can determine whether to calculate the payment date based on their actual needs, or calculate the payment time based on the date on which the goods are delivered to the Enterprise. If the bill is based on the former, the statement is calculated based on the invoice date in the invoice information on the warehouse receiving form and the payment conditions. If the latter is used, the ERP system considers the date on which the warehouse receiving is made. V. Cross-month invoice issues According to relevant laws and regulations, the invoice for the current month should be issued in the current month. However, in actual business, for various reasons, the supplier's invoices for the current month may not arrive at the enterprise in real time. What should we do?
If the credential payable for the current month is not the supplier's waybill or the enterprise's warehouse receiving ticket, the law stipulates that only the invoice is the original credential recorded by the enterprise. Therefore, raw materials cannot be recorded before an enterprise sees an invoice. In accordance with relevant provisions, temporary estimates should be made. I will write a special article about how to handle the temporary estimation service. If you need this, you can follow my articles later. However, it is complicated to temporarily estimate the business processing. In this case, enterprises generally do not include the current month's invoice. When the next month's invoice is received, they will settle the bill. Although this method is not recognized by laws and regulations, it is more flexible because of its flexible processing.
From the perspective of the ERP system, both methods are supported. Enterprises can choose an appropriate solution based on their own needs and their financial systems. |
